论中小型企业内部控制度的建立与完善毕业论文.docVIP

论中小型企业内部控制制度的建立与完善 摘 要 随着社会主义市场经济的不断发展，市场经济的多样性已经呈现出各自不同的优势。由于经济整体环境的发展阶段限制，我国大中型企业无论是在资金实力还是在市场占有率上都有着较强的竞争力，中小型企业虽然在规模上以及单个经济实力上与大型企业有很大的差距，但是由于中小型企业在数量上具有绝对的优势，加强对中小企业的管理和调控已经成为我国经济宏观调控，把握国民经济发展方向的必然选择。而当前中小企业由于企业综合能力有限，对市场风险的控制能力不足，如何加强对中小型企业内部控制与风险管理问题，已经引起国家有关部门和企业界内部的足够重视。 中小企业应该在把握国家良好经济形势的同时，调整企业内部控制和外在风险，以适应不断变化发展的市场环境，实现企业和社会的双赢。虽然有部分企业建立了相应的企业内部控制制度，但是由于企业对这方面没有引起足够的重视，以及企业当前在内部控制上的管控能力不足，企业内部控制制度亟待进一步完善。如何建立和完善中小企业的内部控制制度也是摆在我国大多数中小型企业面前的重要课题。 本文从内部控制的理论入手，简述了当前我国中小型企业内部控制现状，分析了企业内部控制制度存在的问题，指出相应的具体措施，以期望为企业内部控制的发展提供一些新的思路。 关键词：中小型企业 内部控制 风险控制 目 录 1前言·····························································1 2企业内部控制制度理论·············································1 2.1内部控制制度的定义··············································1 2.2内部控制制度的目的··············································1 2.3企业内部控制制度的重要性········································1 2.4企业内部控制制度的基本内容和原则································2 2.4.1企业内部控制制度基本内容·······································2 2.4.2企业内部控制制度的基本原则·····································2 3中小型企业内部控制制度现状及存在的问题····························2 3.1管理阶层对内部控制制度重视不足··································3 3.2法人治理结构不完善，内控组织虚位································3 3.3信息不流畅、分工不清············································3 3.4内控机制不健全，控制乏力········································4 3.5风险意识差······················································4 3.6人员素质较低且诚信度不足········································4 4完善中小型企业内部控制制度的对策··································5 4.1转变观念，加强对内部控制制度的重视程度···························5 4.2建立科学有效的法人内控管理结构···································5 4.3完善内部控制和责任制度···········································6 4.4强化内部审计的监督作用···········································6 4.5建立健全风险识别、评估和反应机制·································6 4.6培育诚信敬业的企业文化，提高人员素质·····························7 4.7完善内部控制测试·················································7 5结论······························································7 致谢·············································